Civic Intelligence

Courtney'S Sandcastle Charitable Foundation

EIN 27-5063200 • 501(c)3

Profile

Courtneys sandcastle is a universal playground which is part of the vista hermosa sport park & aquatics center in san clemente, california. It serves children of all abilities, and is especially designed for children with physical, mental and sensory disabilities.

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2014

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2014

Net Margin

8th percentile

-135%

Higher net margin than 8% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2014

Asset Growth

31st percentile

-21%

Faster asset growth than 31% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

7th percentile

-90%

Faster revenue growth than 7% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Assets

Down

$80,853

Down $291,977 (-78%) from 2012

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Down

$80,853

Down $291,977 (-78%) from 2012

Revenue

$129,174

No earlier filing loaded for comparison.

Expenses

Up

$339,940

Up $336,115 (+8787%) from 2012

Net Income

-$210,766

No earlier filing loaded for comparison.

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$400K$300K$200K$100K$0Assets 2011: $184,662Liabilities 2011: $0Net Assets 2011: $184,6622011Assets 2012: $372,830Liabilities 2012: $0Net Assets 2012: $372,8302012Assets 2013: $80,853Net Assets 2013: $80,8532013

Highlighted filing

2013

Assets$80,853
Liabilities-
Net Assets$80,853

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$400K$200K$0-$200K-$400KExpenses 2011: $5,1332011Expenses 2012: $3,8252012Revenue 2013: $129,174Expenses 2013: $339,940Net Income 2013: -$210,7662013

Highlighted filing

2013

Revenue$129,174
Expenses$339,940
Net Income-$210,766

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Apr 28, 2014
Return Version
2013v3.1
Gross Receipts
$129,899
Mission and Program Overview

Mission

Courtneys sandcastle is a universal playground which is part of the vista hermosa sport park & aquatics center in san clemente, california. It serves children of all abilities, and is especially designed for children with physical, mental and sensory disabilities.

Program Services

DescriptionGrantsExpenses
DESIGN, RAISE FUNDS AND CONSTRUCT A UNIVERSALLY ACCESSIBLE PLAYGROUND IN CONNECTION WITH THE CITY OF SAN CLEMENTE TO BE LOCATED AT THE NEW VISTA HERMOSA SPORTS PARK AND AQUATICS CENTER. THE PLAYGROUND STRUCTURES (PHASE I) INCLUDE: A SIMULATED 500-SQUARE FOOT CASTLE THEMED PLAY STRUCTURE, WITH SLOPING WHEELCHAIR ACCESSIBLE RAMPS A SIMULATED 150-SQUARE FOOT SHIP THEMED PLAY STRUCTURE, WITH A STERN WHEEL AND TALKING TUBES CLIMBING ROCK SWINGS EQUIPPED WITH BUCKET SWINGS PICNIC PAVILLION$336,559$337,432
DESIGN, RAISE FUNDS AND CONSTRUCT PHASE II OF COURTNEY'S SANDCASTLE UNIVERSALLY ACCESSIBLE PLAYGROUND AT THE VISTA HERMOSA SPORTS PARK AND AQUATICS CENTER. THE SENSORY GARDEN (PHASE II), WHICH WILL INCLUDE: A SENSORY GARDEN WITH AROMATIC PLANTS, BUSHES AND PLANTS A MUSICAL PATHWAY, PRODUCING AUDITORY STIMULI SEVERAL INTERACTIVE WATER FEATURES (FLOATING GRANITE WATER SPHERE, RAISED INTERACTIVE TIDE POOL, AND/OR BUTTON ACTIVATED SHOOTING WATER) PROVIDING OUTDOOR AREAS WITH SENSORY STIMULATION CAN ENCOURAGE MENTAL DEVELOPMENT, HEALTH IMPROVEMENTS, EMOTIONAL GROWTH AND SOCIAL INTEGRATION, IN ADDITION TO INCREASING THE LEARNING MOTIVATION OF A CHILD. RESEARCH HAS ALSO CONFIRMED THAT OUTDOOR PLAY AREAS ARE IMPORTANT AS A FOUNDATION FOR THE EDUCATION OF CHILDREN WITH SPECIAL EDUCATIONAL NEEDS AND WITH WHOM THEY CAN ASSIST IN REDUCING AGGRESSIVE BEHAVIOR AND BULLYING.--
CONTINUE WITH FUND-RAISING EFFORTS IN ORDER TO PROVIDE THE CITY WITH ADDITIONAL UNIVERSAL ACCESS PLAYGROUND EQUIPMENT.--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
MINA SANTOROChair-$0--
JAMES NIELSENTreasurer-$0--
LORI DONCHAKDirector-$0--
DR WILLIAM THOMASDirector-$0--
Fundraising, Events, and Gaming

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$36,676$36,676-$36,676
Total Events$36,676$36,676-$36,676
Filing and Contact Details

Filer

EIN
27-5063200

Signing Officer

Name
James Nielsen
Title
Treasurer
Signed
2014-04-28
Discuss with paid preparer
Yes

Preparer

Preparer
W Scott Eaton
Phone
9494920337
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 10

City of san clemente 09/23/2013 100 avenida presidio san clemente, ca 92672 336,559 0 0

Form 990-ez, Part I, Line 16

Tiles cost of goods sold 280 expenses web page 504 bank services 173 office exp 81 telephone 269 insurance 840 paypal fees 192 other fundraising 945 total 3,284

Form 990-ez, Part I, Line 20

Adjustment for receivables -81,211

Form 990-ez, Part II, Line 24

Pledges receivable 64,927 0 grants receivable 6,410 0 accounts receivable 5,375 0 board of eq deposit 2,300 0 total 79,012 0

Form 990-ez, Part III

Courtneys sandcastle is a universal playground which is part of the vista hermosa sport park & aquatics center in san clemente, california. It serves children of all abilities, and is especially designed for children with physical, mental and sensory disabilities.

Form 990-ez, Part III, Line 28

Design, raise funds and construct a universally accessible playground in connection with the city of san clemente to be located at the new vista hermosa sports park and aquatics center. The playground structures (phase i) include: a simulated 500-square foot castle themed play structure, with sloping wheelchair accessible ramps a simulated 150-square foot ship themed play structure, with a stern wheel and talking tubes climbing rock swings equipped with bucket swings picnic pavillion

Form 990-ez, Part III, Line 29

Design, raise funds and construct phase ii of courtney's sandcastle universally accessible playground at the vista hermosa sports park and aquatics center. The sensory garden (phase ii), which will include: a sensory garden with aromatic plants, bushes and plants a musical pathway, producing auditory stimuli several interactive water features (floating granite water sphere, raised interactive tide pool, and/or button activated shooting water) providing outdoor areas with sensory stimulation can encourage mental development, health improvements, emotional growth and social integration, in addition to increasing the learning motivation of a child. Research has also confirmed that outdoor play areas are important as a foundation for the education of children with special educational needs and with whom they can assist in reducing aggressive behavior and bullying.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CITY OF SAN CLEMENTE 09/23/2013 100 AVENIDA PRESIDIO SAN CLEMENTE, CA 92672 336,559 0 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1TILES COST OF GOODS SOLD 280 EXPENSES WEB PAGE 504 BANK SERVICES 173 OFFICE EXP 81 TELEPHONE 269 INSURANCE 840 PAYPAL FEES 192 OTHER FUNDRAISING 945 TOTAL 3,284
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ADJUSTMENT FOR RECEIVABLES -81,211
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PLEDGES RECEIVABLE 64,927 0 GRANTS RECEIVABLE 6,410 0 ACCOUNTS RECEIVABLE 5,375 0 BOARD OF EQ DEPOSIT 2,300 0 TOTAL 79,012 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COURTNEYS SANDCASTLE IS A UNIVERSAL PLAYGROUND WHICH IS PART OF THE VISTA HERMOSA SPORT PARK & AQUATICS CENTER IN SAN CLEMENTE, CALIFORNIA. IT SERVES CHILDREN OF ALL ABILITIES, AND IS ESPECIALLY DESIGNED FOR CHILDREN WITH PHYSICAL, MENTAL AND SENSORY DISABILITIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DESIGN, RAISE FUNDS AND CONSTRUCT A UNIVERSALLY ACCESSIBLE PLAYGROUND IN CONNECTION WITH THE CITY OF SAN CLEMENTE TO BE LOCATED AT THE NEW VISTA HERMOSA SPORTS PARK AND AQUATICS CENTER. THE PLAYGROUND STRUCTURES (PHASE I) INCLUDE: A SIMULATED 500-SQUARE FOOT CASTLE THEMED PLAY STRUCTURE, WITH SLOPING WHEELCHAIR ACCESSIBLE RAMPS A SIMULATED 150-SQUARE FOOT SHIP THEMED PLAY STRUCTURE, WITH A STERN WHEEL AND TALKING TUBES CLIMBING ROCK SWINGS EQUIPPED WITH BUCKET SWINGS PICNIC PAVILLION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6DESIGN, RAISE FUNDS AND CONSTRUCT PHASE II OF COURTNEY'S SANDCASTLE UNIVERSALLY ACCESSIBLE PLAYGROUND AT THE VISTA HERMOSA SPORTS PARK AND AQUATICS CENTER. THE SENSORY GARDEN (PHASE II), WHICH WILL INCLUDE: A SENSORY GARDEN WITH AROMATIC PLANTS, BUSHES AND PLANTS A MUSICAL PATHWAY, PRODUCING AUDITORY STIMULI SEVERAL INTERACTIVE WATER FEATURES (FLOATING GRANITE WATER SPHERE, RAISED INTERACTIVE TIDE POOL, AND/OR BUTTON ACTIVATED SHOOTING WATER) PROVIDING OUTDOOR AREAS WITH SENSORY STIMULATION CAN ENCOURAGE MENTAL DEVELOPMENT, HEALTH IMPROVEMENTS, EMOTIONAL GROWTH AND SOCIAL INTEGRATION, IN ADDITION TO INCREASING THE LEARNING MOTIVATION OF A CHILD. RESEARCH HAS ALSO CONFIRMED THAT OUTDOOR PLAY AREAS ARE IMPORTANT AS A FOUNDATION FOR THE EDUCATION OF CHILDREN WITH SPECIAL EDUCATIONAL NEEDS AND WITH WHOM THEY CAN ASSIST IN REDUCING AGGRESSIVE BEHAVIOR AND BULLYING.
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990-EZ, PART III
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990-EZ, PART III, LINE 29
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